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When the enterprise discovers a mistake during the account settlement period after they have filed the annual enterprise income tax declaration, how to correct that mistake?

答:根据《国家税务总局关于印发〈企业所得税汇算清缴管理办法〉的通知》(国税发[2009]79号)第十条规定,纳税人在汇算清缴期内发现当年企业所得税申报有误的、可在汇算清缴期内重新办理企业所得税年度纳税申报。

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